11. (a) Who are the users of accounting information? Briefly explain. Or Page 3 Code No.: 10170E (b) Prepare Trial Balance from the following balances extracted from Mr.Bharath, a sole proprietor as on 30th June 2020: Particulars Rs. Particulars Rs. Purchases 75,000 Capital 60,000 Returns 2,000 Creditors 30,000 inward Opening 10,000 Sales 1,20,000 stock Freight 4,000 Returns 1,000 inwards outward Wages 2,000 Machinery 30,000 Investments 10,000 Building 25,000 Bank 1,000 Cash at 18,000 charges bank Land 30,000 Cash in 4,000 hand